أثر الحوسبة السحابية على عملية المراجعة الخارجية في المملكة العربية السعودية

الملخص EN

This study aims to identify the impact of cloud computing on external audit in Saudi Arabia, in particularly, its impact on procedures, efficiency and risk of audit, through reviewing the opinions of the auditors in the professional auditing offices, who obtain license to practice the profession.

To achieve the study objective, a questionnaire was prepared and distributed to the auditing offices licensed to practice the profession in Jeddah city with sample size of (47) auditing office.

The study depends on the inductive and descriptive analytical methods to test the research hypotheses, in order to reach the results.

The study found that, there is a positive effect of Cloud Computing on external audit processes that represented in its four different stages, and it is clear that Cloud Computing will contribute in facilitating the The study also found that, cloud computing auditing process procedures.

will increase the efficiency of the audit process, reducing costs, time and effort.

Finally, the results show that, cloud computing have a positive impact on the audit risks, in particularly with regard to the storage of information in the Cloud.

Furthermore, the results show that, the majority of participants support transformation towards cloud computing in line with the use of their shareholding companies.

The study recommended that, it is very important for the auditing offices to adopt the use of cloud computing.

In addition to that, it is necessary for the Saudi Professional standards to include a special standard for cloud computing, and to proceed on continuous training for auditors on modern technologies to cope with electronic development, due to its positive impact on the audit profession in general and on auditors in particularly.